The Road to Accrual Accounting in the United States of America

    Filter By

     
     
     

    Surveys & Reports

    IPSASB

    Published: Mar 01, 2006
    64 Pages

    English

     

    Find more publications & resources related to:
    IPSASB, public sector

    The Road to Accrual Accounting in the United States of America

    This information paper considers the experiences of the United States of America in its movement to accrual accounting. It outlines the development of administrative arrangements for formal standards setting over 70 years at the local, state and federal government levels in the US and highlights key factors shaping the standards setting structure. It also provides a detailed overview of the conversion to accrual accounting by state and local governments, the standards issued by the Governmental Accounting Standards Board to lead and support that conversion, and identifies key milestones in the conversion process.

    Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.

     

    Related Resources

     
     
     
 

Important Note: Please read our website Terms of Use.

ALL RIGHTS ARE RESERVED. You may not reproduce, store or transmit in any form or by any means, electronic or otherwise, including photocopying, recording, or storage in any type of reference or information retrieval system, nor may you translate, modify or create derivative works or adaptations based on the text of any file, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to permissions@ifac.org. See also Permissions Information.